He Is My Master is an anime based on a manga by Mattsu and Asu Tsubaki.

Yoshitaka Nakabayashi is a 14-year-old millionaire, who recently lost both of his parents in an accident and was left a large inheritance. He also has no other family, so he lives by himself in his family's mansion. After he fires his original maids, Yoshitaka decides to hire new maids. Izumi and Mitsuki Sawatari, two girls who have run away from home, end up applying for the position, because they need the income and somewhere to call home.

Yoshitaka is a very perverted teenager. He has installed many hidden video cameras throughout the mansion, and also has a closet full of suggestive clothing for the girls that he made by himself. Yoshitaka is hated by everyone in the series.

Izumi is reluctant to work for Yoshitaka, and is also openly scornful of him. She only stays because she has a large debt to pay off. Izumi is rather strong and incredibly busty for a 14-year-old girl. Yoshitaka tends to give Izumi the most difficult and the most pointless tasks to do. Izumi is also being sexually harassed by several characters in the show.

13-year-old Mitsuki is the "cute" character in the series, although she does have some interests that aren't usually associated with the "cute" character. Unlike Izumi, she is willing to address Yoshitaka as "master," and she also really likes the maid outfits he has made for them.

When the girls ran away from home, they brought a pet alligator named Pochi with them in a large bag. Pochi is Mitsuki's pet, and the reason the girls ran away from home. Pochi's parents had lived at the girls' home, and one of them attacked Mitsuki. The girls' father had the alligators taken away and put down. However, Mitsuki found an egg, and she raised Pochi. Pochi strongly dislikes males; however, he likes cute girls, and is infatuated with Izumi.

Anna Kurachi is a bisexual girl, who is attracted to both Yoshitaka and Izumi. She comes to work for Yoshitaka, because she develops an interest in Izumi and works there to be near her. Anna's inability to cook is the source of many jokes.

The manga authors even make appearances in the series, in the form of an alligator and a hamster. They appear on a cloud in the sky each time "kami-sama" (God) is mentioned in the series. This usually occurs once per episode.

He Is My Master is a series that features young teenage characters, but the series is not aimed at this demographic. With the subject matter and sexual innuendo included in the series, I would recommend He is My Master to male anime viewers who are 17 or 18 years of age and older.